What Is IRS Form 2848? Power of Attorney Guide 2026

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What is IRS Form 2848? IRS Form 2848, officially titled Power of Attorney and Declaration of Representative, is the key document taxpayers use to authorize a qualified professional or individual to represent them before the Internal Revenue Service (IRS). Whether you’re dealing with an audit, tax dispute, collection issue, or simply need help filing or amending returns, this form grants your chosen representative legal authority to act on your behalf.

In this comprehensive guide, you’ll learn exactly what IRS Form 2848 is, when to use it, how it differs from Form 8821, who qualifies as a representative, step-by-step filing instructions, submission options (including the latest online methods), revocation procedures, and expert tips. All information is drawn directly from official IRS sources as of February 2026, including the current Form 2848 (Rev. January 2021) and Instructions (Rev. September 2021), with no form revisions since then.

What is IRS Form 2848?

Form 2848 allows a taxpayer to appoint an eligible individual as their attorney-in-fact for specific tax matters. Your representative can:

Receive and inspect your confidential tax information.
Represent you in IRS examinations, appeals, collections, or other proceedings.
Perform most acts you could perform yourself, such as signing agreements, consents, or (in limited cases) tax returns.

Important distinction: Form 2848 is strictly for representation before the IRS. It is not a general power of attorney for financial or legal matters outside IRS proceedings. A separate Form 2848 is required for each taxpayer (e.g., each spouse on a joint return must file their own).

The form records authorizations on the IRS Centralized Authorization File (CAF) for quick processing. According to the IRS, the current version remains Form 2848 (Rev. January 2021), available at irs.gov/pub/irs-pdf/f2848.pdf.

When Do You Need IRS Form 2848?

Use Form 2848 whenever you want someone to speak or act for you with the IRS, including:

IRS audits or examinations.
Appeals of tax decisions.
Installment agreements or offers in compromise.
Collection actions or lien/levy releases.
Amending returns or claiming refunds.
Representing you in Foreign Bank and Financial Accounts (FBAR) examinations tied to an income tax case.
Handling practitioner discipline or whistleblower matters.

You do not need it if you only want someone to view your tax information (use Form 8821 instead) or if a fiduciary (e.g., executor, guardian) is already acting for you (Form 56 may apply).

Who Can Be a Representative on Form 2848?

Only individuals eligible to practice before the IRS can serve as representatives. In Part II of the form, they must declare their status under penalties of perjury. Eligible designations include:

Designation	Who Qualifies	Requirements
a	Attorney	Member in good standing of the highest court in a U.S. state, territory, or D.C.
b	Certified Public Accountant (CPA)	Licensed CPA in any U.S. state, territory, or D.C.
c	Enrolled Agent (EA)	Federally authorized by the IRS
d	Officer	Corporate officer (e.g., president) representing their own company
e	Full-time employee	Representing their employer
f	Family member	Spouse, parent, child, sibling, grandparent, grandchild, stepparent, etc.
g	Enrolled Actuary	Enrolled with the IRS Joint Board for the Enrollment of Actuaries
h	Unenrolled Return Preparer	Valid PTIN; limited representation (e.g., during exam of return they prepared); Annual Filing Season Program record for post-2015 returns
k	Qualifying Student or Law Graduate	In a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP); requires special authorization letter from Taxpayer Advocate Service
r	Enrolled Retirement Plan Agent	Enrolled with the IRS

Up to four representatives can be named on one form (attach additional sheets if needed). The IRS sends notices and communications to a maximum of two.

Note: Students in qualified LITCs or STCPs can represent under special rules.

IRS Form 2848 vs. Form 8821: Key Differences

Many taxpayers confuse these two forms:

Form 2848 (Power of Attorney): Grants full representation rights + access to confidential information. Representative can negotiate, sign documents, and appear before the IRS.
Form 8821 (Tax Information Authorization): Grants access to inspect/receive tax information only—no representation or negotiation authority.

Choose 2848 when you need active help; choose 8821 when you just need to share records (e.g., with a mortgage lender).

Step-by-Step: How to Fill Out IRS Form 2848?

Part I – Power of Attorney (Taxpayer completes and signs):

Line 1: Taxpayer name, address, TIN (SSN/ITIN/EIN), daytime phone, plan number (if applicable). Separate form per taxpayer.
Line 2: Representative(s) name, address, CAF number (or “None”), PTIN, phone/fax. Check box if they should receive copies of notices (max 2).
Line 3: Specify tax matters clearly:
- Description of Matter (e.g., “Income”, “Employment”, “Civil Penalty”)
- Tax Form Number (e.g., 1040, 941)
- Year(s)/Period(s) (e.g., “2023”, “2022-2024”, or “YYYYMM” for fiscal years) Avoid vague entries like “All years”—the IRS will reject them.
Line 4: Check only for specific one-time uses not recorded on CAF (e.g., private letter ruling, Form SS-4 for EIN).
Line 5a: Additional acts (check and describe): access via intermediate service providers, substitute/add reps, disclose to third parties, sign returns (limited circumstances only), etc.
Line 5b: List any acts not authorized.
Line 6: Retention/revocation of prior POAs (default revokes priors for same matters; check to retain and attach copies).
Line 7: Taxpayer signs and dates (handwritten for fax/mail; electronic OK for online). Joint filers need separate forms.

Part II – Declaration of Representative (Each rep signs):

Enter designation letter (a–r), licensing jurisdiction, bar/license/PTIN/enrollment number.
Sign and date under penalties of perjury.

Pro Tip: Be specific on Line 3 to limit authority to exactly what you need.

How to Submit IRS Form 2848 in 2026? (Fastest Options)

The IRS offers three main submission methods (updated as of November 2025):

Online (Recommended – Fastest Processing):
- Via Tax Pro Account (irs.gov/TaxProAccount) – all-digital, real-time for individuals, revokes prior authorizations automatically for the same matters.
- Or Submit Forms 2848 and 8821 Online (irs.gov/tax-professionals/submit-forms-2848-and-8821-online) – secure upload, works for individuals and businesses, any tax matter/period. Accepts electronic signatures (typed name, scanned image, stylus, etc.). File one form at a time. Receive email confirmation.
Fax:
- Use the “Where To File” chart in the instructions (e.g., Memphis, TN for most eastern states; Ogden, UT for western; Philadelphia for international). Fax numbers are listed on irs.gov (subject to change—verify on the form instructions).
Mail:
- Send to the appropriate CAF Unit address based on your location (see chart in instructions).

Processing: Online is quickest. Fax/mail are first-in, first-out. For specific-use (Line 4 checked), send directly to the handling IRS office.

Electronic Signatures: Allowed only for online submissions. For remote e-signatures, the signer must authenticate identity with photo ID and secondary verification.

How to Revoke or Withdraw a Power of Attorney?

Revoke as Taxpayer: Write “REVOKE” across the top of a copy of the form (or new form), sign and date it, and submit via any method. Or send a signed statement identifying the taxpayer, representative(s), matters, and years being revoked.
Withdraw as Representative: Write “WITHDRAW” across the top, sign and date, and submit.
To revoke all prior authorizations: Specify “revoke all years/periods.”

Submit revocations to the same CAF Unit or online where possible.

Common Mistakes to Avoid & Pro Tips

Vague Line 3 descriptions → IRS rejection.
Missing signatures or dates on either part.
Forgetting separate forms for joint filers.
Using typed signatures on fax/mail submissions.
Not attaching copies when retaining prior POAs.
Failing to specify civil penalties if needed.

Tips for Success:

Use the latest form and instructions from irs.gov/Form2848.
Limit authority to specific years/matters for better control.
Tax professionals: Use Tax Pro Account for real-time access and management.
Consult Publication 947 (Practice Before the IRS and Power of Attorney) for deeper details.
Always keep copies for your records.

Frequently Asked Questions About IRS Form 2848

Can I use Form 2848 for state taxes?
No—it’s only for federal IRS matters. Check with your state revenue department.

How long does authorization last?
Until revoked, withdrawn, or the representative becomes ineligible. Future periods are generally limited to 3 years ahead.

Can a family member represent me without credentials?
Yes, under designation “f” (immediate family), but their authority is still subject to IRS rules.

Is there a fee to file Form 2848?
No.

What if my representative is an unenrolled preparer?
Limited to representing you during an examination of a return they prepared (with PTIN and AFS Program requirements).

Conclusion: Protect Your Rights with Proper IRS Authorization

IRS Form 2848 is a powerful tool that lets trusted tax professionals—CPAs, attorneys, enrolled agents, and others—handle your federal tax matters efficiently while you retain ultimate responsibility. By understanding its purpose, completing it accurately, and submitting through modern online channels, you can resolve issues faster and with less stress.

For the official form, instructions, and submission tools, visit irs.gov/Form2848. If your situation is complex, consult a qualified tax professional or Low Income Taxpayer Clinic for personalized guidance.

This article is for informational purposes only and is not tax or legal advice. Always refer to the latest IRS publications and consult a licensed professional for your specific circumstances. Last updated February 2026 based on official IRS resources.